The Central Excise Act, 1944 (1 of 1944) Bare Act latest 2027

The Central Excise Act, 1944 (1 of 1944) published by Whitesmann Publishing (Edition 2027, Book Code: C-6) is an authoritative Bare Act fully updated as amended by The Finance Act, 2025 (7 of 2025) (w.e.f. April 1, 2025).

It also incorporates:

• The Provisional Collection of Taxes Act, 2023 (50 of 2023)

Key Highlights & Features:

• Landmark Judgments Covered: Includes key rulings such as Punjab National Bank Vs. Union of India & Others (SARFAESI Act overrides central excise recovery claims), M/s Unicorn Industries Vs. Union of India (scope of exemption from “Duties of Excise” vis-à-vis education cess and NCCD), M/s Quippo Energy Ltd. Vs. Commissioner of Central Excise (transformation test/manufacture of containerized gensets), Union of India Vs. M/s Modi Rubber Limited (interpretation of basic duty exemption notifications), Om Prakash and Another Vs. Union of India (offences under Central Excise Act are non-cognizable and bailable), Union of India Vs. Delhi Cloth & General Mills Co. Ltd. (the Vanaspati Case defining “manufacture”), and Bharat Petroleum Corporation Ltd. Vs. Commissioner of Central Excise (valuation under Section 4).

• Editorial Aids: Features an introductory overview, short notes/comments, and landmark judicial highlights.